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Practical guide for completing census form 036

Agriculture, livestock and fishing [Model 036]

The special regime for agriculture, livestock and fishing is a voluntary regime, automatically applicable unless waived and compatible with the simplified regime as long as its application is not waived.

This regime is applicable (box 534 “Included”) to the of agricultural, livestock, forestry or fishing farms that do not renounce (box 542) or have not been excluded from it (box 538)

following will not be considered as holders of agricultural, forestry, livestock or fishing farms for the purposes of this special regime:

  1. Owners of farms or operations who lease them or sharecrop them or who in any other way transfer their exploitation, as well as when they transfer the use of the resin from the pine trees located on their farms or operations.
  2. Those who run livestock farms under an integrated livestock farming regime.

The following will be excluded (box 538) from the special regime for agriculture, livestock and fishing:

  1. Trading companies.
  2. Cooperative societies and agricultural transformation societies.
  3. Businessmen or professions whose volume of operations during the immediately preceding year has exceeded the amount determined by regulation.
  4. Business owners or professionals who waive the application of the objective estimation regime of the Personal Income Tax for any of their economic activities.
  5. Business owners or professionals who waive the application of the simplified regime.

  6. Those businessmen or professionals whose purchases and imports of goods and services for the purposes of their business or professional activities, excluding those relating to fixed assets, have exceeded the statutory amount in the previous year, excluding Value Added Tax. When an activity has been started in the immediately preceding year, the amount of the aforementioned acquisitions and imports will be increased to the year.

Businessmen or professionals who, having been excluded (box 538) from this special regime, for having exceeded the limits of volume of operations or acquisitions or imports of goods or services provided for above, do not exceed said limits in successive years, will be subject to the special regime for agriculture, livestock and fishing (box 534), unless they renounce it.

The waiver (box 542) must be made at the time of submitting the declaration of commencement of the activity or, where appropriate, during the month of December prior to the start of the calendar year in which it must take effect.

The resignation submitted on the occasion of the beginning of the activity to which the agriculture, livestock and fishing regime is applicable will take effect from the moment in which it is started.

The waiver will also be deemed to have been made when the self-assessment corresponding to the first quarter of the calendar year in which it must take effect by applying the general regime is submitted on time.

Likewise, in the event of the start of the activity, the waiver will be deemed to have been made when the first self-assessment that the taxpayer must submit after the start of the activity is submitted on time, applying the general regime.

When the taxpayer has been carrying out an activity covered by the simplified regime or by the agriculture, livestock and fishing regime, and begins during the year another activity that may be covered by one of these regimes, the renunciation of the special regime corresponding to this last activity will not have any effect for that year with respect to the activity that was previously carried out.

The waiver will be effective for a minimum period of three years and will be deemed to be extended for each of the following years in which the respective special regime may be applicable, unless it is expressly revoked (box 546) in the month of December prior to the start of the calendar year in which it must take effect.

If in the year immediately preceding the year in which the renunciation of the simplified regime or the agriculture, livestock and fishing regime should take effect, the limit determining its scope of application is exceeded, said renunciation will be deemed not to have been made.

Waiving the objective estimation method of Personal Income Tax will entail waiving the special simplified regimes (box 558) and agriculture, livestock and fishing (box 542) in Value Added Tax for all business and professional activities carried out by the taxpayer. Conversely, the waiver of REAGP in VATwill also imply the waiver of the objective estimation regime in IRPF .

The waiver of said method by the entities under the income attribution regime in the Personal Income Tax must be formulated by all partners, heirs, co-owners or participants. To this end, the entity will submit a census declaration, completing, among others, box 825 on page 8.

This special regime will not apply to the following activities:

  1. Recreational hunting farms.
  2. Sea fishing.
  3. Independent livestock.
  4. The provision of accessory services not included in this special regime.

The drop (box 570) will occur when the subject included in the regime stops exercising the activity. If you do not have other economic activities that require you to be included in the census of entrepreneurs, professionals and withholding agents, it will be enough to check box 150 “withdrawal from the census of entrepreneurs and professionals”.

The activities included in the special regime of agriculture, livestock and fishing are considered a separate sector of economic activity.

See in the “Deductions” section of this same chapter what is indicated regarding the provisional deduction percentage , for the purposes of article 111.2 of the VAT Law (box 586) in relation to this special regime for agriculture, livestock and fishing.